GURUKUL GROWTH EDUCATION FOUNDATION,THANE vs. COMMISSIONER OF INCOME TAX EXEMPTION, PUNE
Income Tax Appellate Tribunal, MUMBAI BENCH “G”, MUMBAI
Before: SHRI SAKTIJIT DEY & SHRI NARENDRA KUMAR BILLAIYA
PER NARENDRA KUMAR BILLAIYA, A.M :
These two separate appeals by the assessee preferred against two separate orders of the CIT (Exemptions), one rejecting the application for registration u/s. 12AB of the Income Tax Act, 1961 (‘the Act’) and the other rejecting the application u/s. 80G of the Act.
The representatives were heard at length. Case records perused. We find that the application of the assessee was not attended properly before the CIT (Exemptions). Before us, the counsel gave an undertaking that if given a second chance, the assessee will comply with the directions of the CIT (Exemptions) and furnish all the necessary details required.
Considering this concession of the counsel, in the interest of justice, we restore both the appeals to the files of the CIT (Exemptions) to be decided afresh, after affording a reasonable and adequate opportunity of being heard to the assessee as per the provisions of the law.
In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes.
Order pronounced in the open court on 03-03-2025 (SAKTIJIT DEY) (NARENDRA KUMAR BILLAIYA)
VICE PRESIDENT ACCOUNTANT MEMBER
Mumbai,
Date: 03-03-2025
TNMM
Copy to :
1)
The Appellant
2)
The Respondent
3)
The CIT concerned
4)
The D.R, ITAT, Mumbai
5)
Guard file
By Order
Dy./Asst.